Discounts of up to 40 percent off peak in some domestic markets, in addition to a stabilizing economy, have brought a second wind to "one of the greatest luxuries of all" — the upscale vacation home, reports Barron’s.

The magazine laid out the top 10 destinations for second homes in last week’s cover based on the "gorgeous houses, spectacular views, world-class golf, fishing and skiing, fine dining and great shopping" that attract the wealthy, and broke them down by median price, drop from peak median price, and most well-known resident or occasional resident (referred to as "neighbor").

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